Cancellation of registration u/s. 12AA without satisfying conditions u/s. 12AB(4)(ii) not justifiable

CMR Educational Society Vs DCIT (ITAT Hyderabad)

ITAT Hyderabad held that cancellation of registration granted to appellant-society u/s. 12AA of the Income Tax Act not justifiable since conditions precedent for cancellation of registration u/s. 12AB(4)(ii) of the Income Tax Act not satisfied.

Facts- The appellant/ assessee i.e. CMR Educational Society has been formed on 21.08.2001 and registered under the Andhra Pradesh Societies Registration Act, 2001 with the main object of promoting education, establish nursery, degree engineering and management college

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